The Coalition government has accused Labor of deliberately giving it a fake version of a Senate committee report into the National Broadband Network up until the release of the real report as part of a high-stakes game of bait and switch.

The Labor-Greens run Senate Select committee on the NBN released its interim report on Wednesday afternoon, accusing the Coalition government of building the $41 billion national broadband network based on a strategic review that included financial manipulations and irregularities.

But a dissenting report by Coalition Senators claimed the committee’s main report was “grossly misleading and untruthful in its portrayal of the evidence provided to the Senate Select Committee".

Coalition Senator Zed Seselja claimed Labor gave the government an initial version of its report on Friday evening, before supplying a completely different version that was almost double the size of the original just one hour before deadline.

“It had some of the same elements but it was vastly different and had a whole bunch of political points and a whole different analysis," he said. “It was just an extension of the sham this committee has been and it was always just a legacy protection exercise.

“This can only have been to deliberately limit government members’ ability to respond to the falsehoods and self-serving distortions littered throughout the report. [The report] has made serious claims that are without substance."

Labor Senator Kate Lundy said she was an experienced committee participant and that the process had been entirely fair.

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“They were insistent on getting a chair’s draft supplied as early as possible and like them we continued to work on the draft on the intervening period," she said. “This is not unusual practice and we don’t get to see their dissenting report at all until it ends up [published] in the chamber.

“My question to them is why did they waste all their time talking about committee process instead of addressing the substantive issues we raised in our majority report. Clearly they have nothing to say and one can assume there is no defence."

The committee was run by Labor and the Australian Greens, who still hold the balance of power in the Senate until it changes in mid-2014. The main report levelled serious accusations at NBN Co’s strategic review, which has formed the basis of the Coalition’s national broadband network.

“The Revised Outlook includes financial manipulations and other irregularities, such as the exclusion from the Revised Outlook of approximately $4 billion in ‘business as usual’, incremental architecture savings [and] assumptions on higher unit costs for the fibre build that add $14.4 billion in capital expenditure but are at odds with recent evidence from NBN Co," it said.

“Without the financial manipulations evident in revenue and other assumptions – the so-called ‘radically redesigned’ FTTP scenario represents a better estimate of the cost of the fibre build than the Revised Outlook.

“The Committee concludes that the Strategic Review does not comprise a sufficient information base for the NBN Co Board or the Minister to adopt an alternative deployment path for the NBN."

The committee called for a new strategic review to be conducted with different assumptions and independent oversight from an advisor hired by the Department of Communications and the Department of Finance.

Opposition communications spokesman Jason Clare said the strategic review into the NBN launched by Communications Minister Malcolm Turnbull was “flawed and unreliable" and that NBN Co should speed up the rollout by connection fibre optic cabling directly to people’s homes.

“NBN Co is not as transparent as Minister Turnbull has promised it would be," he said. “The Minister has decided that the full unredacted report should not be subject to the scrutiny of the Australian Parliament.

“The government should get on with building the NBN instead of wrecking it."